1982 (3) TMI 234

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..... titions, the notices issued by the revisional authority under the "Act" proposing to revise the assessment orders so as to bring to tax the purchase turnover in old gold and silver articles are challenged. 2.. The impugned notices initiating the proceedings for revision proceed on the premise that the exemption in respect of such purchase turnover available under Notification No. S.O. 2048 dated .....

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..... d that if the rate of taxes payable under the Act in respect of any goods or class of goods gets modified by an amendment to the "Act", the notification, if any, issued in respect of such goods or class of goods under section 8-A(1)(a) of the "Act" shall, with effect from the date from which such amendment comes into force, be deemed to be cancelled. The question that arises therefore is whether t .....

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..... view of this short ground on which the petitions admit of being disposed of, it is not necessary to go into and pronounce upon other contentions raised in the writ petitions. They are left open. 6.. These petitions are allowed in part and the impugned notices, in so far as they seek to bring to tax the purchase turnover in old gold and silver articles on the basis that such turnover has ceased t .....

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